Malaysian Journal of Syariah and Law (MJSL)

This article discusses some of the changes brought about by the amendments of Anti Money Laundering (Amendments) Acts 2003. It examines whether the legal principles under this law are able to address the scandals which have emerged in recent years pertaining to auditors. It also investigates whether the legal principles under criminal law impose additional duties and obligations on auditors as opposed to those duties and obligations imposed under the company law. The study finally examines whether action can be brought against the auditors and the difficulties faced in doing so. These issues are extremely crucial because auditors profession is becoming a high-risk profession. This study suggests that the current legal framework under criminal law governing auditors must be reassessed in the wake of the scandals involving auditors both in the domestic and international forefront.

Konsep 1Malaysia, Rakyat Didahulukan Pencapaian Diutamakan adalah untuk membawa Negara kearah kemajuan yang lebih tinggi.Ia mampu untuk mencapai kesaksamaan dan keadilan dikalangan rakyat berbilang kaum dan agama di Negara ini supaya tidak ada satu kaum pun yang merasa dipinggirkan atau tidak diberi perhatian. 1Malaysia menggalakkan supaya rakyat berbilang kaum dan agama ini bekerja sebagai satu pasukan yang jitu dan mewujudkan perasaan saling hormat-menghormati antara satu sama lain dan yakin-meyakini antara satu sama lain.Aspirasinya adalah untuk memperbaiki, memantap dan memperkasa hubungan kaum bagi memastikan rakyat Malaysia membina dan menjalin persahabatan berasaskan rasa hormati-menghormati dan percayamempercayai, dan saling menerima

There is today a general perception that the traditional differences between the Common Law and Civil Law systems have shrunk greatly and that both, being secular “Western” systems, should be able to accommodate one another and impact on one another easily and positively. It is the Shar_‘ah system, being based on divine law, that is often perceived as being radically different and possibly not having anything in common with either the Common Law or the Civil Law systems respectively. Our analysis of administration of justice in this paper however demonstrates that the jurisprudence of the three legal systems have evolved along similar lines and that under each of the systems the relevant theories and principles of administration of justice have been influenced by reasonableness and expediency which gives room for the necessary flexibility to ensure the realisation of substantive justice under each one of the three legal systems, if there is the political and judicial will to do so on the part of the ruling authority, the judiciary and other relevant institutions of administration of justice respectively. In view of the continuing interaction between the three legal systems in different countries of the world today, there is a need to continue promoting a better understanding of the systems to enhance an effective administration of justice across the legal systems globally.

This article aims to, firstly, introduce court-annexed mediation in resolving family disputes in Malaysia. Secondly, it will attempt to identify the advantages and disadvantages of court-annexed mediation to resolve disputes relating to family matters, both in the Syariah and Civil Courts in Malaysia. Thirdly, it will provide recommendations to promote CAM. A study was made on the important aspects pertinent to the conduct of mediation in the form of sulh at the Syariah Courts in the State of Selangor which shares uniformed sulh processes used in other syariah courts from other states. Results of the study indicated that the current implementation of CAM in the Syariah Court is guided by a comprehensive set of statutory rules pertaining to sulh whereas the Civil Court is not guided even by a Mediation Act. In addition to that, the study also showed that there are similarities in terms of mediation process practiced in Majlis Sulh with the recommended practices of mediation

This article discusses the legal position of the auditors in Malaysia under the criminal law. It examines whether the legal principles under this law are able to address the scandals which have emerged in recent years pertaining to auditors. It also investigates whether the legal principles under criminal law impose additional duties and obligations on auditors as opposed to those duties and obligations imposed under the company law. The study finally discusses whether action can be brought against the auditors and the difficulties faced in doing so. These issues are extremely crucial because auditors� profession is becoming a high-risk profession. Therefore, principles of criminal law coupled with its intricate rules have to play its role effectively to ensure that the interests of all parties who have a stake in the matter are well-balanced with the role and duties expected of auditors. This study suggests that the current legal framework under criminal law governing auditors must be reassessed in the wake of the scandals involving auditors both in the domestic and international forefront.

This article discusses about the principle of the welfare of the children or the best interest of the children in determining custody decisions under Islamic jurisdictions. Although the qualifications of the conflicting parties are a matter of great importance, the welfare of the children is the paramount consideration with the aims protecting the childrens interests. The qualifications' aspects or other matters are examined only insofar as they relate to their welfare. The discussions also evolve regarding irresponsible and neglectful actions committed by the parents denying the rights and welfare of their own children.

This article examines some of the key provisions in the Working Draft of theHague Convention on the International Recovery of Child Support and Other Forms of Family Maintenance from the SharÊÑah perspective and appraises the current practice of the SharÊÑah Courts in Malaysia in the light of them. Part One of this article provides an overview on the Malaysian legal system as a backdrop to Part Two which is an analysis on the extent of application and implications of Articles 1, 2, 3 and 15 of the said Convention from the SharÊÑah perspective. The objective is to highlight problems and to suggest improvements and modifications to reflect international compromise.

The Federal Constitution of Malaysia proclaims itself to be the supreme law. As rules regulating the system of governance, the constitution is the focal points in resolving disputes regarding rights and responsibilities of the government and the governed. The courts in applying the constitution in resolving contentious disputes sometime arrive at erroneous conclusions either through misinterpretation or misunderstanding. A correct interpretation and understanding of the constitution require an appreciation of its history and its spirit. This paper considers the importance of the constitution by looking at the problem in construing the constitution and provides suggestions in ensuring proper application of the rules.

This study deals with the rule of prayer after dawn and noon (Asr).It is a jurisprudence , principled , analytical , comparative study that makes the Muslim aware of the lawful rule based on : whether it is lawful or unlawful or lawful in certain circumstances and unlawful in others because knowing lawful and unlawful is necessary for the Muslim in order to make his prayer perfect and accepted by God.

There are two categories of sukuk namely Asset-based and Asset-backed sukuk. Assed-based sukuk is a sukuk whereby the existence of an underlying asset is sold to the investors only to facilitate the issuance of sukuk. Whereas in asset-backed sukuk, the asset is not merely used as a tool to facilitate the issuance but it is really transferred to the investor via a true sale transaction. However, in asset-based sukuk issuance, the transfer of asset to the investor is not a true sale. In simple word, only beneficial ownership is transferred to the investor while the legal title remains with the originator. The practice is seemed not to be persistent with the Shariah principle that requires the complete transfer of ownership to the buyer. In Islamic law, the ownership will determine the obligation of the owner toward his property. For example, a lessor is liable for the impairment of his property because he is the legal owner of the property while the lessee is not responsible for it because the lessee only owns the beneficial right of the property. Hence, this study is very important to determine the status of the transfer of beneficial ownership in asset-based sukuk whether it is compliant with Shariah or not? The status is vital because the result will lead to the different consequences especially with regard to the sukuk holder whether he is liable for the underlying asset or not.

The family system in Islam is based on important pillars that work to make marital life a happy life, imprinted on stability and continuity, and for this the divine legislations come true to this great family intention, and among them are the decisions of the Lord Most High and of the law of marital stewardship, which is shown in His saying, Glory be to Him, who is the truest of those who say: Women / 34 In order for stewardship to be successful, and has a positive impact on the family's life, it lacks what it helps to achieve this from both ends of married life, so that men cooperate with women, and women with men - each In its field and energy limits - on the application of A. To establish legitimacy on sound grounds, until the desired goal is achieved, and therefore this research comes to demonstrate and study some of the attributes of successful stewardship, which in the opinion of the researcher can be in the form of legal factors and controls, through which what is beneficial and beneficial to the family and society is achieved.

There were not many changes to the situation of refugees and its protection in Malaysia ever since their first arrival in the 1970s. The legal framework for the protection of refugees and refugee children is incomplete, inadequate and has no special regards to children’s rights. Despite ratifying the United Nations Convention On The Rights Of A Child (UNCRC), refugee children in Malaysia continue to struggle to enjoy their basic rights. This paper seeks to highlight the presence of diverse group of refugee in Malaysia in the past until today. It is argued in this paper that as a host country of refuge, Malaysia has contributed significantly to the protection of refugees in the Southeast Asian region despite glaring shortcomings. Next, analysis on the treatment of refugee children will be presented with special focus into the different treatment to different groups of refugee children. These various treatments will show whether the guiding principles of UNCRC are being respected and complied with. This paper also seeks to suggest that a proper incorporation of the UNCRC in domestic law will lead the authority to treat refugee children as children first regardless of the immigrant label attached to the group.

One of the advantages of Islamic law is inclusion and generalization, as it included religious legislation in acts of worship, and secularity in transactions, and the latter in ways of acquiring remuneration and reward, and God willing - Almighty - that it came in a form that guaranteed its validity to man in every time and place, and in full compliance with its requirements, facts and developments. This characteristic was manifested in its spirit and foundation, which is Islamic jurisprudence. From this standpoint, the researcher wanted to study a contemporary issue, about which many questions abounded, and opinions differed about it, which is the impossibility of unclean, toxic or harmful things to other materials that a person uses in his daily life, such as cosmetic and cleaning products, as many of these products are included in the composition of impure materials Or toxic or harmful, then turn to other materials, so the researcher wanted to search for the ruling on the purity of these products resulting from those materials, and the rule of their use; especially as many of the cosmetic and cleaning products in Islamic countries that are not developing, coming from the countries of the infidels, and it is not hidden to anyone Not deterred from The impure things, taboos and dirty things in their articles. The approach used in this research will be a descriptive, inductive and analytical approach (deductive), which is to describe these products, and to extrapolate and follow the sayings of jurists regarding the impossibility of unclean things and their methods, then analyze the opinions of jurists and their evidence in the matter, to reach the rule of purity of these products, and the rule of using them. The study is divided into three sections: The first topic: Introduction to the definition of Istihala and its methods.

Pertukaran matawang asing dalam sistem Islam klasik terbentuk melalui dua mekanisma iaitu al-Sarf atau money changer dan suftajah iaitu seperti kiriman wang melalui sistem ”telegrafic transfer”, satu mekanisma yang diamalkan oleh bank-bank konvensional dalam urusan pengiriman wang dari sebuah negara ke sebuah negara lain. Konsep dan teori al-Sarf dan suftajah dalam fiqh mu’amalat klasik ini penting demi memastikan aktiviti pertukaran wang yang dijalankan adalah sah dari sudut syara. Dalam konteks pertukaran matawang asing dari perspektif Islam, dinar emas (Romawi) dan dirham perak (Parsi) telah dijadikan tanda aras pertukaran pada masa itu. Pertukaran dan perdagangan matawang dalam Islam adalah mengikut syarat kontrak jual-beli iaitu, adanya penjual, ada pembeli dan wujud matawang yang didagangkan. Penentuan nilai yang dipersetujui dan dilakukan pertukarannya hendaklah dengan serta merta iaitu ”lani” (on the spot). Pertukaran dan perdagangan matawang dalam sesebuah negara dengan matawang di sesebuah negara lain semasa zaman Rasululullah SAW hukumnya adalah harus selagi mana amalan riba al-fadl dan riba al-nasi’ah dapat dihindarkan. Rasulullah SAW membenarkan pertukaran matawang emas dengan matawang perak atau matawang perak dengan matawang emas selagi tukarannya adalah mengikut nilai pada hari itu. Artikel ini menggunakan kajian perpustakaan iaitu merujuk kepada bahan-bahan bacaan iaitu sama ada buku atayu artikel yang berkaitan dan seterusnya mengemukakan hasil analisa daripada kajian tersebut. Kesimpulan dikemukakan pada bahagian akhir artikel ini.

Since time immemorial, piracy has become a major threat to the safety and security at sea. It has been conferred universal jurisdiction because it is considered as an enemy of humankind. Nevertheless, the punishment of this offence in international law varies from one county to another. For example in Malaysia the criminal would be punished under the Penal Code of Malaysia. On the other hand, in Islamic law the similar act of piracy or hirabah is punishable under the hadd punishment. This paper attempts to analyse the universality of the hadd punishment by making a comparison between the concept and punishments of piracy and hirabah. It is suggested that the hadd punishment for the offence of hirabah has universal character and is not changeable regardless of the place and time as compared to piracy in international law.

Sejak mutakhir ini, keperluan kepada perkembangan undang-undang angkasa lepas telah menjadi antara topik utama perbincangan di peringkat antarabangsa. Malah ianya dianggap satu usaha penting dalam memastikan undang-undang ini selari dengan perkembangan teknologi angkasa. Perkembangan ini umumnya didorong oleh beberapa faktor yang menyumbang kepada kesinambungannya. Artikel ini bertujuan untuk membincangkan faktor-faktor tersebut dan bagaimana ia menyumbang kepada perkembangan undang-undang angkasa antarabangsa. Ia berupa kajian perpustakaan yang menganalisis data-data dari sumber kajian yang berautoriti dalam bidang perundangan angkasa. Hasil dapatan menunjukkan bahawa perkembangan ini umumnya didorong oleh 3 faktor utama iaitu: (1) evolusi penulisan awal undang-undang angkasa lepas; (2) peranan dan penglibatan pertubuhan Bangsa-bangsa Bersatu; dan (3) institusi undang-undang angkasa lepas dan organisasi sosial. Perkembangan undang-undang angkasa lepas antarabangsa tidak akan mencapai tahap sekarang tanpa sumbangan daripada faktor-faktor ini. Perkembangan ini mestilah dipergiatkan lagi demi menghadapi pelbagai cabaran baru di masa hadapan.

Well managed forests that ensure the conservation of resources are not only significant for the communities� dependant on forests but also for ecological service for the benefit of wider society. Nevertheless, in recent years the riches of nature particularly forest seems to be abandoned as a result of rapid and mixed development. This paper highlights the importance of the rights of public in Peninsular Malaysia to be involved with forest environmental information in any stages of environmental issues up to decision-making processes where the principle 10 of the Rio Declaration comes into discussion. With growing recognition of the rights of the indigenous peoples to land and forest resources, issues regarding the Orang Asli communities as an important stakeholder in forests are also discussed. Supported by contemporary issues and cases, even though public participation seems to be properly stated in the relevant legal content, regrettably in term of public participation in forest environment, this concept is seemed not favoured by those in authority because it is seen as a factor which may impede progress of the development project. This paper infers that the concept of public participation indeed seeks involvement of those potentially affected by or interested in a decision. Furthermore, it is now emerged as a concept which is considered as vital part of democratic governance to enhance accountability. Thus, as a matter of fact, environmental information is a mere report rather than to be disclosed to public.

Permasalahan berkaitan orang hilang (al-mafqud) merupakan isu yang sangat penting untuk dibincangkan khususnya setelah berlaku pelbagai kejadian yang melibatkan kehilangan orang-orang yang tidak dapat dikesan sama ada disebabkan oleh kecelakaan, perperangan, pemerdagangan manusia dan tidak kurang juga yang menghilangkan diri tanpa dapat dikesan. Kehilangan tersebut membawa kesan yang besar khususnya dalam pembahagian harta pusaka yang melibatkan bahagian orang hilang tersebut ataupun hartanya sendiri yang perlu dibahagikan kepada waris yang lain. Kajian ini dijalankan bertujuan untuk meneliti pendekatan yang paling sesuai dalam menyelesaikan isu pembahagian harta pusaka yang membabitkan orang hilang khususnya di kalangan umat Islam. Kajian ini menggunakan kaedah kualitatif untuk mendapatkan maklumat-maklumat berkaitan pewarisan harta�al-mafqud. Kajian Teks digunakan dengan merujuk kitab-kitab fiqh klasik dan baharu untuk mendapatkan maklumat kajian. Kajian mendapati terdapat beberapa kaedah untuk menyelesaikan pembahagian harta pusaka orang hilang. Justeru, penulis mengambil pendekatan yang paling sesuai dalam menentukan pembahagian tersebut dengan mengambil kira kemaslahatan semua pihak yang terlibat terutamanya ahli waris. ��

The common money between the spouses known and dealt with in the Malay community, in the name of "harta sepencarian" is a juristic topic not discussed by the jurists in the explanation and statement in their books. It is a financial right that one of the spouses demands from the other in the event of divorce, death, or desire The husband is in the second marriage, so that one of them deserves some of the other's money, and this type of money is not like the financial right that a divorced wife takes from her husband known as 'the pleasure of the divorced woman', and it is also not among the money that the heirs deserve after the death of one of them. This research aims to study this money in terms of availability Through his approach to comparing Islamic jurisprudence and Malaysian law, the researcher studies the provisions of this money and analyzes its contemporary applications in ? society by explaining the relationship of this money to other types of financial rights in Islamic jurisprudence such as donation, alimony, and friendship. One of the results of the study reached by the researcher is that this type of money was not mentioned in the rituals of Islamic jurisprudence, and ancient and modern jurists did not address it with explanation and statement. The acceptance and recognition of the Sharia judiciary in Malaysia on this money depends mainly on two legal guides, namely custom and interest. Finally, the study emphasized the interest of Islam in women's affairs as it raised its status, preserved its dignity, and preserved its rights to life by granting this special financial right.

Undang-undang berkaitan tanggungjawab ibu bapa bukanlah suatu konsep baru, dan ianya semakin mendapat tempat dalam polisi dan penggubal dasar berkaitan pentadbiran keluarga pada masa kini. Undang-undang mengenai tanggungjawab ibu bapa dianggap sebagai fenomena berkaitan dengan sejarah perundangan yang panjang di United Kingdom dan juga di Amerika Syarikat. Memandangkan kepada peningkatan bilangan wanita di Malaysia memasuki alam pekerjaan dan juga kadar perceraian yang dilaporkan semakin hari semakin bertambah di Malaysia, cabaran mendidik dan membesarkan anak oleh ibu bapa pada masa kini menjadi semakin sulit. Kebanyakan kajian sedia ada adalah berkaitan undang-undang tanggungjawab ibu bapa terhadap keadilan kanak-kanak atau juvana dalam kes jenayah. Namun begitu, masih belum banyak penyelidikan dilakukan dan membincangkan tentang apakah sebenarnya yang dikatakan undang-undang berkaitan tanggungjawab ibu bapa di Malaysia? Bagaimanakah harus undang-undang bertindak balas terhadap pertumbuhan pesat dan cabaran-cabaran berkembang dalam hal-hal kekeluargaan hari ini? Penggubal dasar dan polisi juga harus mengkaji pelbagai faktor seperti keluarga, sekolah, budaya popular, agama dan pengaruh media massa dalam merencanakan dasar-dasar kerajaan berkaitan dengan keluarga dan kanak-kanak. Artikel ini secara ringkas merujuk kepada falsafah dan ideologi di sebalik wujudnya undang-undang secara spesifiknya berkenaan tanggungjawab ibu bapa di bawah Undang-undang Inggeris. Dua aspek dibincangkan iaitu pertama, berkaitan dengan undang-undang berkenaan tanggungjawab ibu bapa terhadap anak-anak secara umum. Kedua, tanggungjawab ibu bapa terhadap pendidikan dan disiplin anak-anak di sekolah. Dalam menggariskan tanggungjawab ibu bapa di sisi undang-undang, penulis juga ingin menekankan keperluan untuk melihat dasar dan polisi yang menyokong ibu bapa dalam menjalani tanggungjawab mereka secara lebih positif, daripada menghukum ibu bapa dengan bertanggungjawab sepenuhnya akan perbuatan anak-anak mereka. Bagi ibu bapa yang lalai menjalankan tanggungjawab mereka sehingga mengabaikan anak-anak mereka, pelbagai pendekatan harus diutarakan dan diperhalusi oleh penggubal polisi dalam menangani isu pengabaian tanggungjawab ibu bapa terhadap anak-anak mereka. Dengan adanya Akta Kanak-kanak (Pindaan) 2016 yang mengutarakan empat kandungan utama - Daftar Kanak-kanak, Perintah Khidmat Masyarakat (CSO), penjagaan berasaskan keluarga dan kenaikan penalti yang diwartakan pada akhir Julai 2016, diharapkan dapat memantapkan lagi perundangan berkaitan perlindungan kanak-kanak dan tanggungjawab ibu bapa di Malaysia. Penulis juga mencadangkan agar undang-undang berkaitan tanggungjawab ibu bapa di Malaysia perlulah dirujuk kepada aspek Undang-undang Islam (bagi mereka yang beragama Islam). Manakala, bagi ibu bapa yang bukan Islam, tanggungjawab ibu bapa perlu dilihat daripada aspek adat budaya setempat yang masih diamalkan sehingga kini. Secara tidak langsung, polisi-polisi yang diperkenalkan akan memantapkan lagi Dasar Keluarga Negara yang diluluskan oleh kerajaan Malaysia pada Disember 2010 dan Dasar dan Pelan Tindakan Kanak-kanak Negara (2012) mengikut acuan dan persekitaran di Malaysia.